TITLE V
TAXATION

CHAPTER 79-C
DISCRETIONARY EASEMENTS

Section 79-C:3

    79-C:3 Qualifying Land. –
I. Any owner of land which does not meet the criteria for open space land as defined in RSA 79-A but meets the tests of demonstrated public benefit in paragraph II of this section and who wishes to keep the land in a use consistent with the purposes of this chapter may apply to the governing body of the municipality in which the land is located to convey a discretionary easement to the municipality.
II. A discretionary easement on open space land shall be considered to provide a demonstrated public benefit if it provides at least one of the following public benefits:
(a) The preservation of land for outdoor recreation by, or for the education of, the general public where:
(1) The general public has the regular opportunity for access to and use of the land for pedestrian purposes; and
(2) The land has conservation and recreational values which make it attractive for public use.
(b) A relatively natural habitat for fish, wildlife, or plants, or similar ecosystem, where:
(1) The property is in a relatively natural state; and
(2) Rare or endangered or threatened species are present; or the property contributes to the ecological viability of a park or other conservation area; or otherwise represents a high quality native terrestrial or aquatic ecosystem.
(c) The preservation of open space land, where:
(1) There is scenic enjoyment by the general public from a public way or from public waters; or
(2) The open space protection is pursuant to a clearly delineated federal, state, or local conservation policy.
(d) The preservation of an historically important land area, where:
(1) The property is either independently significant due to recorded local, regional, or state history, or is within a historic district; or
(2) The property is immediately adjacent to an historic district; or
(3) The land's physical or environmental features contribute to the historic or cultural integrity of a property listed on the National Register of Historic Places.
(e) The preservation of an airport, as defined in RSA 422, excluding the value of any buildings, runways, or other structures, where:
(1) The airport serves, or contributes to satisfying, the air transportation needs of the municipality or of its region; or
(2) The continuation of the airport serves to preserve natural habitat or open space as set forth in subparagraphs (b) or (c), which might otherwise be potentially affected by development.
(f) The preservation of a golf course which meets any of the above tests of public benefit and is open to the general public.
(g) The preservation of potable water where:
(1) The land is owned in fee by a water utility company; and
(2) The land is used for sanitary radii, retention dam sites and/or watershed protection purposes which is subject to regulation by the department of environmental services to protect water quality, which land may have a well, booster station/pump house, or retention dam structure and/or related piping.

Source. 1996, 176:1, eff. Aug. 2, 1996. 2019, 117:4, eff. Aug. 20, 2019.